Hamdan Sharaf, Petitioner V City Of Detroit, Respondent

Page 1

RECEIVED 

MAR 16 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Hamdan Sharaf, Petitioner 

City of Detroit, Respondent 

MTT Docket No. 26-000172 

PETITIONER'S MOTION FOR RECONSIDERATION 

NOW COMES the Petitioner, Hamdan Sharaf, appearing in propria persona, and respectfully moves 

this Honorable Tribunal for reconsideration of its Order of Dismissal entered February 25, 2026, 

pursuant to Mich Admin Code R 792.10261(1). 

This case was dismissed based on the application of the July 31 filing deadline applicable to valuation 

appeals. This constitutes a clear error of law because this matter is an appeal from the denial of a 

Poverty Exemption following a December Board of Review decision, governed by MCL 211.7u and 

MCL 205.735a, which allow thirty (30) days from the date of the Board of Review decision. 

The December Board of Review decision was issued on December 9, 2025, and Petitioner filed his 

appeal within thirty (30) days. Accordingly, the Tribunal had jurisdiction and dismissal was improper. 

WHEREFORE, Petitioner respectfully requests that the Tribunal vacate the Order of Dismissal, find that 

the Petition was timely filed, reinstate the appeal, and grant such other relief as is just. 

Respectfully submitted, 

/s/ Hamdan Sharaf 

Hamdan Sharaf 

8248 Sallan St 

Detroit, MI 48211 

Phone: 910-674-7151 

Email: alisharaf708 @yahoo.com

Page 2

Michigan Tax Tribunal 

Small Claims Division 

Hamdan Sharaf, 

Petitioner, 

City of Detroit, 

Respondent. 

MTT Docket No. 26-000172 

SUPPLEMENT TO MOTION FOR RECONSIDERATION 

Petitioner respectfully clarifies that this appeal concerns the 

denial of a poverty exemption by the December Board of 

Review. The Board of Review issued its decision on 

December 9, 2025, and the appeal was filed within the 

statutory 30-day period. Accordingly, Petitioner 

respectfully submits that the Tribunal has jurisdiction over 

this matter and requests reconsideration of the Order of 

Dismissal. 

Respectfully submitted,

Page 3

Michigan Tax Tribunal 

611 W. Ottawa Street 

Lansing, MI 48933 

Date: February 27, 2026 

Re: Motion for Reconsideration 

Hamdan Sharaf v. City of Detroit 

MTT Docket No. 26-000172 

Dear Clerk of the Michigan Tax Tribunal, 

Enclosed please find the Petitioner's Motion for Reconsideration regarding the Order of Dismissal 

entered February 25, 2026. This submission is provided within the applicable time period. Please file 

the enclosed motion and advise if any additional requirements are needed. 

Sincerely, 

Pz 

“Hamdan Sharaf 

8248 Sallan St 

Detroit, MI 48211 

Phone: 910-674-7151 

Email: alisharaf708 @yahoo.com

Page 4

PROOF OF SERVICE 

| certify that on February 27, 2026, a true and correct copy of the foregoing Motion for Reconsideration 

was served upon City of Detroit by first-class mail and/or email in accordance with Mich Admin Code R 

792.10231. 

Z—— 

Hamdan Sharaf

Page 5

EXHIBIT A 

December 9, 2025 Board of Review Decision 

SSRLAL LER 

A iOAL 

2 

iSnvTve sere 

NYONTR AYMWHE 

i

Page 6

STATE 

OF MICHIGAN 

GRETCHEN WHITHER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON £. BROW, DPA 

GOVERHOR 

LANSING 

DIRECTOR 

Hamdan Sharaf, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 26-000172 

City of Detroit, 

Respondent. 

ORDER 

OF DISMISSAL 

The Tribunal has reviewed the file in the above-captioned case and finds that: 

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205,735a, or within 30 days of the issuance of a July or December Board of 

Review Declsion, as required by MCL 211.53¢. As such, and inasmuch as the Tribunal 

has no equitable power lo waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested, See 

Sixarp, LLC v Byron Twp, __Mich__; 

__ NW3d__ (2025). 

Therefore, 

IT 1S ORDERED that the case is DISMISSED, 

This order resolves all pending issues and closes the case. 

PPE, 

if you disagree with the final decision In this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must ba filed with the Tribunal with the required filing fee 

within 21 days from the dale of entry of the final decision. Because the final decision 

closes the case, the motion cannol be filed through the Tribunal's web-based e-filing 

system; & must be fled by mail or personal sevice, 

The fee for the fing of such 

mations Is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% al the time the petition was fifed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if 50, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

MICHIGAN TAX TRIBUNAL - 611 ¥/. OTTAWA ST., LANSING, M1 48933 

- 517-335-9760 

PO BOX 30232, LANSING, Mi 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48506 

MTT Docket No. 26-000172 

Page 20f 2 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. 

If the 

claim is filed within 29 days of the entry of the final decision, it is an “appeal of right." 

If 

the claim is fited more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee.

Page 7

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§2324P503459-12 

HAMDAN 5 HA 

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Mich iaan TaX Trib

9589 0710 5270 2935

Page 8

ARE

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

Hamdan Sharaf, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000172 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On March 11, 2026, Petitioner filed a motion requesting that the Tribunal reconsider the 

dismissal entered in this case on February 25, 2026. In the motion, Petitioner states the 

Tribunal erroneously “dismissed based on the application of the July 31 filing deadline 

application . . . .” Petitioner contends the petition was timely filed from the December 9, 

2025 December Board of Review (BOR) decision. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner has 

not demonstrated a palpable error relative to the dismissal of the case. The Tribunal’s 

dismissal references the filing deadline of July 31, but also references that the petition 

was not filed within 30 days of the issuance of a July or December BOR decision, as 

required by MCL 211.53c. In this case, the December BOR decision was issued on 

December 9, 2025, and the petition was filed on February 5, 2026, 58 days after the 

December BOR decision. As such, the petition was not timely and this case was 

properly dismissed. 

 

Given the above, Petitioner has not demonstrated a palpable error relative to the Order 

of Dismissal that misled the Tribunal and the parties and that would have resulted in a 

different disposition if the error was corrected.1 

 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

APPEAL RIGHTS 

 

If you disagree with the final decision in this case, you may file a claim of appeal with 

the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final 

 

1 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted).

Page 2

MTT Docket No. 26-000172 

Page 2 of 2 

 

decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry 

of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be 

filed with the Tribunal to certify the record on appeal. There is no certification fee. 

 

 

 

Entered: March 17, 2026 

 

 

By _____________________________ 

sw/sb 

 

 

PROOF OF SERVICE 

 

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

MAR 16 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Hamdan Sharaf, Petitioner 

City of Detroit, Respondent 

MTT Docket No. 26-000172 

PETITIONER'S MOTION FOR RECONSIDERATION 

NOW COMES the Petitioner, Hamdan Sharaf, appearing in propria persona, and respectfully moves 

this Honorable Tribunal for reconsideration of its Order of Dismissal entered February 25, 2026, 

pursuant to Mich Admin Code R 792.10261(1). 

This case was dismissed based on the application of the July 31 filing deadline applicable to valuation 

appeals. This constitutes a clear error of law because this matter is an appeal from the denial of a 

Poverty Exemption following a December Board of Review decision, governed by MCL 211.7u and 

MCL 205.735a, which allow thirty (30) days from the date of the Board of Review decision. 

The December Board of Review decision was issued on December 9, 2025, and Petitioner filed his 

appeal within thirty (30) days. Accordingly, the Tribunal had jurisdiction and dismissal was improper. 

WHEREFORE, Petitioner respectfully requests that the Tribunal vacate the Order of Dismissal, find that 

the Petition was timely filed, reinstate the appeal, and grant such other relief as is just. 

Respectfully submitted, 

/s/ Hamdan Sharaf 

Hamdan Sharaf 

8248 Sallan St 

Detroit, MI 48211 

Phone: 910-674-7151 

Email: alisharaf708 @yahoo.com

Page 2

Michigan Tax Tribunal 

Small Claims Division 

Hamdan Sharaf, 

Petitioner, 

City of Detroit, 

Respondent. 

MTT Docket No. 26-000172 

SUPPLEMENT TO MOTION FOR RECONSIDERATION 

Petitioner respectfully clarifies that this appeal concerns the 

denial of a poverty exemption by the December Board of 

Review. The Board of Review issued its decision on 

December 9, 2025, and the appeal was filed within the 

statutory 30-day period. Accordingly, Petitioner 

respectfully submits that the Tribunal has jurisdiction over 

this matter and requests reconsideration of the Order of 

Dismissal. 

Respectfully submitted,

Page 3

Michigan Tax Tribunal 

611 W. Ottawa Street 

Lansing, MI 48933 

Date: February 27, 2026 

Re: Motion for Reconsideration 

Hamdan Sharaf v. City of Detroit 

MTT Docket No. 26-000172 

Dear Clerk of the Michigan Tax Tribunal, 

Enclosed please find the Petitioner's Motion for Reconsideration regarding the Order of Dismissal 

entered February 25, 2026. This submission is provided within the applicable time period. Please file 

the enclosed motion and advise if any additional requirements are needed. 

Sincerely, 

Pz 

“Hamdan Sharaf 

8248 Sallan St 

Detroit, MI 48211 

Phone: 910-674-7151 

Email: alisharaf708 @yahoo.com

Page 4

PROOF OF SERVICE 

| certify that on February 27, 2026, a true and correct copy of the foregoing Motion for Reconsideration 

was served upon City of Detroit by first-class mail and/or email in accordance with Mich Admin Code R 

792.10231. 

Z—— 

Hamdan Sharaf

Page 5

EXHIBIT A 

December 9, 2025 Board of Review Decision 

SSRLAL LER 

A iOAL 

2 

iSnvTve sere 

NYONTR AYMWHE 

i

Page 6

STATE 

OF MICHIGAN 

GRETCHEN WHITHER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON £. BROW, DPA 

GOVERHOR 

LANSING 

DIRECTOR 

Hamdan Sharaf, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 26-000172 

City of Detroit, 

Respondent. 

ORDER 

OF DISMISSAL 

The Tribunal has reviewed the file in the above-captioned case and finds that: 

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205,735a, or within 30 days of the issuance of a July or December Board of 

Review Declsion, as required by MCL 211.53¢. As such, and inasmuch as the Tribunal 

has no equitable power lo waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested, See 

Sixarp, LLC v Byron Twp, __Mich__; 

__ NW3d__ (2025). 

Therefore, 

IT 1S ORDERED that the case is DISMISSED, 

This order resolves all pending issues and closes the case. 

PPE, 

if you disagree with the final decision In this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must ba filed with the Tribunal with the required filing fee 

within 21 days from the dale of entry of the final decision. Because the final decision 

closes the case, the motion cannol be filed through the Tribunal's web-based e-filing 

system; & must be fled by mail or personal sevice, 

The fee for the fing of such 

mations Is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% al the time the petition was fifed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if 50, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

MICHIGAN TAX TRIBUNAL - 611 ¥/. OTTAWA ST., LANSING, M1 48933 

- 517-335-9760 

PO BOX 30232, LANSING, Mi 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48506 

MTT Docket No. 26-000172 

Page 20f 2 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. 

If the 

claim is filed within 29 days of the entry of the final decision, it is an “appeal of right." 

If 

the claim is fited more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee.

Page 7

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§2324P503459-12 

HAMDAN 5 HA 

EE 

E5248 sa/ll41 s7 

[— 

H 

[J 

A 

| 

Mich iaan TaX Trib

9589 0710 5270 2935

Page 8

ARE

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Hamdan Sharaf, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000172

City of Detroit,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the

Page 2

MTT Docket No. 26-000172

Page 2 of 6

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: February 25, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Hamdan Sharaf, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000172

City of Detroit,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the

Page 4

MTT Docket No. 26-000172

Page 4 of 6

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the

Page 5

STA

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

HAMDAN

M.I.

MOHAMMED ALI

Last Name/Company Name

SHARAF

Mailing Address (No., Street, P.O. Box or Rural Route)

8248 SALLAN ST

City or Town

DETROIT

State

Michigan

ZIP Code

48211

Telephone Number

910-674-7151

Fax Number

E-mail Address

alisharaf708@yahoo.com

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

First Name

M.I.

Last Name

Firm Name (if any)

Address (No., Street, P.O. Box or Rural Route)

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? No

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

8248 SALLAN ST

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48211

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

Section 4: Issues Being Appealed (check all that apply)

Poverty Exemption

 

Section 5: Explain the Reason for this Appeal

IAM appealing because T poverty exemption was denied, although I provided my wife's ID multiple times I had the same document last year was granted the 

exemption and my situation did not change 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? 

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? Yes

If Yes, check which BOR considered your application AND upload the BOR decision: March

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 

Classification of Property:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

Current Taxable Value as established by the BOR:

What do you believe is the fair market value (also known as True Cash Value)?

 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

Yes

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ hamdan sharaf

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Hamdan Sharaf,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000172

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: February 25, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Hamdan Sharaf,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000172

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: February 25, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

Coleman A. Young Municipal Center 2 

Phone: (313) 224-3035 

Soaiinly Sumsaett 

Woodward Avenue, Suite 105 

Fax: (313) 224-4576 

Board of Review 

Detroit, Michigan 48226 

www. detroitmi.gov 

December 9, 2025 

DISTRICT: § 

SHARAF, HAMDAN 

8248 SALLAN ST 

DETROIT MI 48211-1855 

RE: 

2025 DECEMBER BOARD OF REVIEW PETITION NUMBER: 

= D-62273 

Parcel ID: 

13012226. 

Property Address: 

8248 SALLAN 

Property Classification: 

401 

Tax Act MCL 211.7u, BY REASON OF POVERTY, The December Board 

In accordance with General Property 

( 

of Review has considered your 2025 

homeowner's property tax exemption application regarding the above- 

described property. 

The homeowner's property tax exemption has been DENIED. (Reason for denial below) 

Valid ID/DL Not Provided by All Adults in the Household 18+ 

* YOU ARE RESPONSIBLE FOR PAYING FOR THE 2025 SUMMER and WINTER TAXES." 

If you disagree with the Board of Reviews decision, further appeal may be made to the Michigan Tax Tribunal 

ofice. Information on how to appeal including the petition form are available online at 

within 30 days of this n 

: 

b .You can print the petition that applies to your appeal and mail the completed form 

www.michigan.gov/taxtri 

along 

with 

this 

notice 

to 

Michigan 

Tax 

Tribunal 

at 

P.O. 

Box 

30232, 

Lansing, 

Michigan 

48909. 

Before Appeal 

After Appeal 

2025 

Assessed Value 

28200 

28200 

2025 

Taxable Value 

24125 

284025 

If you have any questions regarding this notice, please contact the City of Detroit Office of the Assessor at 

313-224-3035. 

Sincerely, 

Christen Talifer 

Board of Review Secretary

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

HAMDAN

M.I.

MOHAMMED ALI

Last Name/Company Name

SHARAF

Mailing Address (No., Street, P.O. Box or Rural Route)

8248 SALLAN ST

City or Town

DETROIT

State

Michigan

ZIP Code

48211

Telephone Number

910-674-7151

Fax Number

E-mail Address

alisharaf708@yahoo.com

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

First Name

M.I.

Last Name

Firm Name (if any)

Address (No., Street, P.O. Box or Rural Route)

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? No

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

8248 SALLAN ST

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48211

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

Section 4: Issues Being Appealed (check all that apply)

Poverty Exemption

 

Section 5: Explain the Reason for this Appeal

IAM appealing because T poverty exemption was denied, although I provided my wife's ID multiple times I had the same document last year was granted the 

exemption and my situation did not change 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? 

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? Yes

If Yes, check which BOR considered your application AND upload the BOR decision: March

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 

Classification of Property:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

Current Taxable Value as established by the BOR:

What do you believe is the fair market value (also known as True Cash Value)?

 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

Yes

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ hamdan sharaf

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.